Selected year-end account balances from the adjusted trial balance as of December 31, 2022, for Indigo Corporation is provided below. Credit Debit $65,340 23,670 11,880 191,520 81,990 Accounts Receivable Dividends Depreciation Expense Equipment Salaries and Wages Expense Accounts Payable Accumulated Depreciation-Equipment Unearned Rent Revenue Service Revenue Rent Revenue Rent Expense Retained Earnings Supplies Expense $47,700 103,320 20,610 165,420 5,580 3.240 55,620 1,260 Prepare closing entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account cities and enter for the amounts.)